IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Showing 7151 - 7175 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202215006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/15/2022 |
| 202215005 | 9100.10-00 | Section 446 | 04/15/2022 |
| 202215004 | 1362.00-00 | Election by Small Business Corporation | 04/15/2022 |
| 202215004 | 1362.04-00 | Inadvertent Terminations | 04/15/2022 |
| 202215003 | 1362.00-00 | Election by Small Business Corporation | 04/15/2022 |
| 202215003 | 1362.02-00 | Termination of Election | 04/15/2022 |
| 202215003 | 1362.04-00 | Inadvertent Terminations | 04/15/2022 |
| 202215002 | 1362.00-00 | Election by Small Business Corporation | 04/15/2022 |
| 202215002 | 1362.04-00 | Inadvertent Terminations | 04/15/2022 |
| 202215001 | 754.02-00 | Timeliness of Election | 04/15/2022 |
| 202215001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/15/2022 |
| 202215000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/15/2022 |
| 202214020 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214019 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214018 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214017 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214016 | 4945.04-04 | Grants to Individuals | 04/08/2022 |
| 202214015 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/08/2022 |
| 202214015 | 501.06-01 | Performance of Particular Services for Members | 04/08/2022 |
| 202214014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/08/2022 |
| 202214014 | 501.03-30 | Organizational and Operational Tests | 04/08/2022 |
| 202214014 | 501.36-00 | Business Activities | 04/08/2022 |
| 202214014 | 501.36-01 | Section 501(c)(3) Organizations | 04/08/2022 |
| 202214013 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/08/2022 |
| 202214012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/08/2022 |
